Proceeding of World Conference
Vol. 4 No. 6 (2022): November 2022

Effect of Profitability Ratio, Solvency Ratio, and Liquidity Ratio to Price Book Value (Pbv) on Food and Beverage Sub-Sector Companies Listed on the Idx in 2017-2021

Anugrah Niken Pertiwi (Department of Accounting, Narotama University)
Agus Sukoco (Departmen of Accounting, Narotama University)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to determine and analyze the effect of profitability ratio (ROA), solvency ratio (DER), and Liquidity Ratio (CR) to Price Book Value (PBV) in food and beverage sub-sector companies listed on the indonesia Stock Exchange in 2017-2021. The type of data in this study is secondary data in the form of financial statements of the company. The research method used is quantitative method. Samples in this study were determined using purposive sampling method based on certain criteria, obtained samples of 13 companies in the food and beverage sub-sector companies listed on the indonesia Stock Exchange in 2017-2021. The dependent variable in this study is the Price Book Value (PBV) and the independent variables are profitability (ROA), solvency (DER), and liquidity (CR). The data analysis method used is multiple linear regression analysis in though using SPSS 25. Partial test results showed that profitability (ROA) has a significant effect on Price Book Value (PBV), solvency (DER) has a significant effect on Price Book Value (PBV), and liquidity (CR) has a significant effect on Price Book Value (PBV). While the simultaneous test shows that profitability (ROA), solvency (DER), and liquidity (CR) together significantly affect the Price Book Value (PBV).

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Journal Info

Abbrev

prd

Publisher

Subject

Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology

Description

Proceeding of World Conference, is Publication of conference articles in the field of multidisciplinary sciences published by the World conference; aims to make it easier for readers and writers to access articles during time and make it easier to download and distribute. ...